{"data":{"id":"us-ca/rtc-40177","jurisdiction":"us-ca","citation":"RTC § 40177","heading":"","body":"(a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.\n(b) An electric utility is not required to participate in the managed audit program.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 7. Administration [40171. - 40216.]","ARTICLE 1. Regulations, Records and Reports [40171. - 40177.4.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1b16bd6e50acfb1f2e90c8d78e700bc689db5d87d79900af11262890f4e791d2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40176","next":"us-ca/rtc-40177.1"},"notice":"GroundRules: Original legal text. Not legal advice."}